The patient was diagnosed 20 years previously as having a bilateral renal tumor. The patient's left kidney was surgically resected when he was 34 years of age; the left renal tumor was pathologically diagnosed as classic angiomyolipoma and epithelioid angiomyolipoma. The patient died suddenly of cardiac arrest.
Facility Costs. The costs incurred to operate a facility are SG&A expenses. They might include rent, utilities and building insurance. Repairs and maintenance made to buildings, plant machinery and office equipment are classified as SG&A expenses, along with the depreciation of these assets.
Facility rentals As a charity, a church does not have to charge HST any time it rents out its facilities. This includes for short-term facility rentals (for example, for weddings), as well as long-term leases of its properties (for example, to daycare operations), and it includes any related catering services.ith a few exceptions, HST works in the same way and with the same rules as the current GST. The Ontario HST rate is 13%, made up of 5% for the federal portion and 8% for the Ontario portion. It is all paid to the Canada Revenue Agency (âCRAâ), and the rebates are obtained from the CRA.